X Company is a manufacturing firm.

It incurred the following manufacturing costs in 2019:

Direct material$110,306

Direct labor61,923

Overhead144,660

Total$316,889

All jobs were started, finished, and sold in 2019, except for the following jobs:

JobStatusCost

AAfinished in 2018; sold in 2019$27,614

BBstarted in 2019; not finished in 20198,320

CCstarted and finished in 2019; not sold in 201928,835

What was Cost of Goods Sold in 2019?

A: $191,899B: $224,522C: $262,691D: $307,348E: $359,597F: $420,729